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我国近几年实施的税制改革,即:营业税改增值税,这项政策的实施有利于我国税收体制的完善。通过改征增值税,弥补了营业税中的很多弊端,如:重复征税的问题。重复征税不但增加了纳税人的经济负担,还会影响我国经济发展,因此,营业税改增值税势在必行。文章通过简单分析营业税和增值税各自的优劣以及税制改革对企业的影响,并提出有效的应对策略,希望对企业的发展提供帮助。
The tax reform implemented in our country in recent years, namely: the sales tax to VAT, the implementation of this policy is conducive to the improvement of China’s tax system. Through the introduction of value added tax, make up for the many drawbacks in business tax, such as: double taxation. Repeated taxation not only increases the economic burden on taxpayers, but also affects the economic development of our country. Therefore, the VAT reform of business taxation is imperative. By simply analyzing the pros and cons of business tax and value-added tax and the impact of tax reform on the enterprises, the article puts forward effective coping strategies and hopes to help the development of enterprises.